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Administration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Purpose To determine whether the Office of Parks, Recreation and … remitted the appropriate contract-related revenues to Parks. The audit covers the period February 1, 2011 to …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsSelect Financial Management Practices
… Purpose To determine if the Albany Port District Commission’s … The enabling legislation granted broad authority to the Commission to develop, construct, and manage a …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesInternal Control System Components
… Purpose To determine whether the Workers’ Compensation Board’s … Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal control over …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… Objective To determine whether the Department of Health (Department) … enrollees. The audit covered the period from January 2015 to March 2021. About the Program Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityState Agencies Bulletin No. 2087
… Purpose The purpose of this bulletin is to notify agencies of the 2023 maximum salary limit for ORP … the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for ORP and VDC Tier 1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTown of Urbana – Access Controls (2022M-4)
… configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town … network and computer user access controls. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not: Adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Laurens Fire District – Financial Activities (2021M-43)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … adequate controls over District financial activities to safeguard assets. The Board did not segregate key duties … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period … improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the … part-town funds (those that exclude the Village), contrary to statutory requirements. The Town consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … information presented in the annual financial report to the State Comptroller is accurate. Budget and account for … with statute and determine what remedies are available to address prior taxpayer inequities. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted … 2014. The Board has not adopted a multiyear financial plan to address the use of fund balance to finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with … for justice court revenue. The bookkeeper has the ability to perform all aspects of the disbursement process without …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations for the period … from the day of receipt. … The purpose of our audit was to evaluate the Courts financial operations for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121DiNapoli Announces 2019 Fiscal Stress Scores
… were designated in fiscal stress for 2019, according to State Comptroller Thomas P. DiNapoli’s Fiscal Stress … the fiscal landscape, and many communities are struggling to provide critical services and pay their bills,” DiNapoli … the options are bleak for local governments trying to stay in the black, and many more local governments may be …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … did not develop detailed repair cost estimates and a plan to finance the 2012 projects prior to initiating them to ensure that adequate resources would be …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Potsdam – Justice Court (2014M-014)
… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports for the period … the Court reported $167,497 in fines, fees and surcharges to the Justice Court Fund. Key Findings The Court’s … computerized program when received, but were later altered to change the receipt dates to a different month, and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … million. Key Findings The Board relied on fund balance to finance part of the Town’s operations, reducing unexpected … general fund from more than $304,500 as of January 1, 2009 to less than $40,500 as of December 31, 2013. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212CUNY Bulletin No. CU-689
… Purpose The purpose of this bulletin is to explain agency procedures for reporting retroactive pay … are affected. Background The rate increases are pursuant to a Consent Determination entered and filed on May 21, 2020 … determination provides for retroactive pay rate increases to the hourly rates effective July 1, 2017, July 1, 2018 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationarySackets Harbor Central School District - Information Technology (2019M-208)
… whether the District’s network was adequately secure to protect the student management system (SMS) against … user accounts and adequately restrict user permissions to the network and user computers based on job duties. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208